What did Hashem see and count?
Rashi: He saw [the Torah], and made everything via its counsel. He counted double and single letters, and the first, middle and last [of the Aleph-Beis 1 ] - this is Emes, Hashem's signet. Also the other Sedarim, everything was created with these letters. It is explicit in Sefer Yetzirah.
Ibn Ezra: This is not counting, like "va'Ysaper Moshe." Rather, it is from "Sefer 2 ", or "u'Lelamdem Sefer." It is written by Him; this is like "Yesaper Sechakim b'Chochmah."
Malbim: He saw Chochmah, and its rules. "Va'Ysaperah" - He brought it from potential to actuality, from thought to deed.
What did Hashem prepare?
Rashi: He prepared [the Torah] for creation.
Malbim: He prepared Chochmah to conduct the world.
What did Hashem investigate?
Malbim: He investigated that it should be appropriate for the deeds of those whom it conducts, the deeds that they will choose, for the need of reward and punishment, according to Chochmah's laws.
